Violet-Anne Wynne (Clare, Independent)
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207. To ask the Minister for Finance further to Parliamentary Question No. 266 of 20 June 2023, if he will agree that Regulation 10(5) is no longer legal and needs amendment; if he will agree that this amendment should extend to non-blood related carers; and if he will make a statement on the matter. [3636/24]

Michael McGrath (Cork South Central, Fianna Fail)
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The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant.

The Scheme is open to severely and permanently disabled persons as defined, as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate issued by the relevant Principal Medical Officer (PMO) or a Board Medical Certificate issued by the Disabled Driver Medical Board of Appeal. Certain other qualifying criteria apply in relation to the vehicle, in particular that it must be specially constructed or adapted for use by the applicant.

To qualify for a Primary Medical Certificate an applicant must be permanently and severely disabled by satisfying at least one of the six medical criteria that is set out in legislation, in order to obtain a Primary Medical Certificate.

With regard to the legislative amendments to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, my officials are working with Revenue officials to consider the policy and operational implications of the Assisted Decision-Making (Capacity) Act 2015, and in particular that wards of court will over time be assessed in respect of their decision-making capacity. Such considerations will inform amendments to be made to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.